Results 241 to 250 of about 205,226 (308)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

neonSoilFlux: An R package for continuous sensor‐based estimation of soil CO2 fluxes

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Accurate quantification of soil carbon fluxes is essential to reduce uncertainty in estimates of the terrestrial carbon sink. However, these fluxes vary over time and across ecosystem types and so, it can be difficult to estimate them accurately across large scales.
John Zobitz   +11 more
wiley   +1 more source

Inferring alternative ecosystem states with field survey data

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Many ecosystems potentially exhibit alternative stable states, where distinct states can coexist under identical environmental conditions. While simulation models have generated key hypotheses in alternative stable states theory, they often rely on scale‐free parameters disconnected from real ecosystems.
Ning Chen   +10 more
wiley   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

open access: yesAbacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

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